ACCOUNTING A.A.S.
This program is intended for those planning to enter the accounting profession upon completion of the degree.
PROGRAM LEARNING OUTCOMES
- Apply knowledge of the activities of business and government and of the environments in which they operate
- Apply a basic knowledge of finance, including financial statement analysis, capital budgeting and the time value of money
- Function effectively with an understanding of the internal structure and operations of a business
- Demonstrate knowledge of financial accounting, including content, concepts, and structure of the various statements, both for internal and external use
- Understand the process of identifying, gathering, measuring, summarizing and analyzing financial data in business organizations, including the use of computer based information
- Utilize knowledge of management accounting in making critical decisions
- Ability to perform the routine activities of a small business accountant
- Apply a basic knowledge of tax accounting and appreciate its impact on financial and managerial decision-making
- Apply accounting knowledge to solve real-world problems
- Continue your education at a 4-year institution
CAREER POSSIBILITIES
Junior staff accountant, general account manager, account clerk and others.
TRANSFER INFORMATION
Students should contact their advisor and/or the Coordinator for Transfer and Articulation in the Centers for Student Engagement and Academic Advisement for information on transfer planning. Early consultation to plan the most appropriate course sequence will optimize transferability.
SERVICE LEARNING FOR ACCOUNTING STUDENTS
The United Way of Cayuga County partners with Cayuga Community College to help run CA$H (Creating Assets, Savings, and Hope), a free tax preparation service. From January through April each year, Cayuga accounting students who have completed the Federal Income Tax course are recruited by Professor Dawn Matijas to volunteer their time and prepare tax returns for low-income families in Cayuga County.
DEGREE REQUIREMENTS
Students receive instruction in the field’s core subject areas. Those who enroll at a time other than the fall semester may need more than four semesters to complete the required sequence of courses. Some third- and fourth-semester business courses are only offered during the day.
The curriculum listed on this page represents the minimum coursework required for the AAS degree in Business: Accounting. Any exception must have the written consent of the chair of the Division of Behavioral/Social Sciences, Business, Criminal Justice, Teacher Education, and Physical Education/Health.
| COURSES | CREDIT HOURS | |
|---|---|---|
| FIRST SEMESTER | ||
| ENGL 101 | Freshman English I | 3 |
| BUS 101 | Principles of Accounting I * | 4 |
| BUS 103 | Principles of Business | 3 |
| BUS 225 | Microcomputer Application Software | 3 |
| Math ** | 3 | |
| 16 | ||
| SECOND SEMESTER | ||
| ENGL 102 OR ENGL 270 |
Freshman English II OR Technical Writing |
3 |
| BUS 102 | Principles of Accounting II * | 4 |
| BUS 205 | Business Law I | 3 |
| Liberal Arts Elective | 3 | |
| Health or Physical Education | 1 | |
| 14 | ||
| THIRD SEMESTER | ||
| ENGL 221 OR ENGL 222 |
Effective Speech: Public Address OR Effective Speech: Group Discussion |
3 |
| BUS 090 | Small Business Accounting * | 2 |
| BUS 201 | Intermediate Accounting I * | 4 |
| BUS 222 | Federal Income Tax * | 3 |
| BUS 227 | Corporate Finance | 3 |
| ECON 201 | Introduction to Economics I | 3 |
| 18 | ||
| FOURTH SEMESTER | ||
| BUS 202 | Intermediate Accounting II * | 4 |
| BUS 150 | Business Communications | 3 |
| BUS 220 | Business Statistics | 3 |
| BUS 221 | Accounting Systems with Microcomputer Applications * | 3 |
| ECON 202 | Intro to Economics II | 3 |
| 16 | ||
| TOTAL CREDIT HOURS | 64 | |
* To be eligible for this degree, a student must earn a C or higher in this course.
** MATH 102 or higher
